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CGST Act

Allahabad High Court

Allahabad High Court says...

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The Allahabad High Court...
Allahabad High Court

Levy of tax and penalty c...

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Allahabad High Court while dismissing a petition of the U.P. state Secretary said that in provisions of Section 129 it is well settled that the levy of tax and penalty cannot be based upon the presumption, especially in cases where the goods were accompanied by a tax invoice and E-way bill.
Courts

Supreme Court upholds val...

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The Supreme Court on Monday upheld the validity of Rule 89(5) of the CGST Rules 2017 in case of inverted duty structure under the Goods and Services Tax law.

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